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The categories of business that enjoy VAT exemption are highly restricted and any attempt to extend them is likely to encounter stiff opposition from HM Revenue and Customs (HMRC). That...
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Strike action that grounded an airline’s planes did not amount to an ‘extraordinary circumstance’ that justified passengers being denied compensation after their flights were cancelled. In reaching that conclusion, the...
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HM Revenue and Customs (HMRC) investigations can be a daunting and potentially very costly experience for any business. However, as a tax tribunal ruling showed, clear and comprehensive record-keeping is...
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Judges have no power to rewrite your will after your death so as to achieve a result which, in their view, better reflects your wishes. The High Court made that...
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For a design to qualify for protection as intellectual property, it must both be novel and have individual character. In a guideline case, the High Court found that the design...
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When it comes to divorce, it is very common for one spouse to argue that he or she should receive the lion’s share of the marital wealth. However, as a...
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